- INCOME TAXES (Tables)

6 Months Ended

Jan. 31, 2020

- INCOME TAXES (Tables) [Abstract]

The provision for Federal income

The provision for Federal income tax consists of the following:

	January 31, 2020	January 31, 2019
Federal income tax benefit attributable to:
Current Operations	$592	$1,064
Less: valuation allowance	(592)	(1,064)
Net provision for Federal income taxes	$      0	$       0

The cumulative tax effect at the expected rate of 21% of significant items comprising our net deferred tax amount is as follows

The cumulative tax effect at the expected rate of 21% of significant items comprising our net deferred tax amount is as follows:

	January 31, 2020	January 31, 2019
Deferred tax asset attributable to:
Net operating loss carryover	$9,268	$6,673
Less: valuation allowance	(9, 268)	(6,673)
Net deferred tax asset	$    0	$      0